The 5 latest ESG/sustainability news stories you shouldn't miss

1) CDP: only 10% of companies demonstrate tangible action on climate and nature emergencies (and 1% achieve the highest level)

In a report dated 14 January 2026, the CDP (Carbon Disclosure Project) and the Potsdam Institute for Climate Impact Research assessed the maturity of the reports of the most influential companies using the CDP benchmark (around 25,000 in total). The key finding: only 10% of companies are taking tangible action and 1% are achieving the highest level defined by the study.

Some key points from the report:

Climate:

• Only 35% of companies are on track to meet their own emission reduction targets. At the regional level, Europe leads the way, with 46% of companies on track.

• Companies that reported regularly between 2016 and 2023 are reducing their Scope 1 emissions by around 2% per year, while overall emissions are increasing by around 1% per year.

Net Zero: The average pace of decarbonisation among companies remains insufficient to achieve a net zero trajectory. The report illustrates that faster reductions are needed: around 7% per year to achieve net zero by 2030, and around 3% per year to achieve the target by 2050.

Scope 3: 79% of companies in the panel report "some" Scope 3 data, but 45% do not yet cover their most material Scope 3 categories.

Transition plan: 89% of companies in the panel assess climate risks, but only 45% meet the expected level within their jurisdiction (United Kingdom, European Union, United States, Japan, Singapore and New Zealand) in their transition plan.

Nature (water/forests):

• Only 64% of companies in the panel publish data on water, even though the issue is material for most of them.

• Less than half of companies (46%) include data on their forest-related practices.

• Targets & strategy: only a good third of companies have targets covering the value chain, and 40% cover most of their material impacts on nature.

2) EUDR ("anti-deforestation"): possible extension of the product scope

According to information published by Euractiv on 11 February 2026, the European Commission does not intend to propose further amendments to the anti-deforestation regulation (which will come into force at the end of 2026 for the first companies concerned (large and medium-sized enterprises)). However, via a delegated act, it is considering amending the annex to the regulation to include palm oil-based soap and instant coffee, which would then be subject to the obligations set out in the text.

As a reminder, the EDRR aims to ensure that products sold in the EU do not originate from land that has been deforested or degraded after 2020. It requires companies importing commodities and certain derived products (coffee, cocoa, palm oil, livestock, soy, timber and rubber) to submit due diligence statements, with geolocation data for the land used to grow the products in question.

3) SDGs: European countries are stagnating

According to the Europe Sustainable Development Report 2026 published on 26 February 2026, Europe is marking time on the 2030 Agenda: progress towards the SDGs is stagnating (and even declining on certain environmental and socio-economic objectives).

The report (7th edition) covers 41 countries (EU Member States, candidate countries, EFTA, United Kingdom). Although performance varies (with northern EU countries, EFTA countries and Western Europe performing well), the report highlights that no European country is "on track" to achieve the 17 SDGs, with challenges in the following areas:

• climate (SDG 13);

• biodiversity (SDGs 14/15);

• sustainable consumption and production (SDG 12);

• sustainable agriculture (SDG 2).

A very practical point for ESG departments: for the EU-27, around 40% of GHG emissions are generated abroad through trade. This reinforces the urgency of driving sustainability in supply chains (purchasing governance, traceability, supplier requirements) and not just through domestic decarbonisation.

Finally, the report warns about the "Leave No One Behind" principle: several highly ranked countries (Finland, Sweden, Germany) are seeing an increase in material deprivation (poverty) indicators, which calls for plans that better integrate social dimensions (just transition, stakeholder support, etc.).

4) Revised CSRD: the "Omnibus content" text is officially published

The second Omnibus text, which amends the CSRD and CS3D directives in particular (the accounting directive and the audit directive are also affected), was published in the Official Journal of the EU on 26 February.

As a reminder, this text modifies the thresholds triggering the obligation for large companies and certain companies from third countries to publish a sustainability report in accordance with the ESRS.

This official publication marks the start of the transposition period for the text into Member States' law. In France, the legislator wants to move quickly: senators have already begun their work. Member States have one year to adapt their laws.

The timetable for the publication of the future voluntary reporting standard (based on the VSME) has also been set: the Commission has until 19 July 2026 to present its delegated act. The revised ESRS standards are expected by the end of June.

5) France: a free tool for assessing exposure to climate risks is available from the Banque de France

The Banque de France provides ODACC (via the Espace dirigeant), a diagnostic tool that enables companies to visualise their exposure to climate risks and strengthen their resilience.

The service helps to manage multi-site adaptation plans (business continuity, production chain, logistics). It is based on data from Météo-France and uses the TRACC scenario (assumptions: +2°C (2030), +2.7°C (2050), +4°C (2100)).

The tool provides:

• an aggravation index for six hazards (heat, precipitation, wind, fire, cold, drought) defined in five levels.

• a territorial comparison (useful for guiding location choices).

• an adaptation pathway (with guides and other tools included).